Ans. Delegation means sharing the responsibilities with the subordinates in order to share the workload amongst different employees in order to complete the work or the tasks assigned effectively and efficiently. When the work is distributed equally to different employees it becomes easier to complete the work within a given time period. The work is also delegated to the subordinates so that the superior has time to take on the work which is of high priority to the organization and can work creatively without any burden or pressure. When the responsibility is delegated to the subordinate it is necessary to delegate the authority also which is required for the completion of work. But the authority should be given strictly as required for the completion of task otherwise sometimes the subordinates misuse the authorities given to them in order to indulge themselves into the fraudulent practices for some monetary gains. Subordinate is accountable to his superior for the completion of tasks assigned to him by his supervisors. But even after delegating the authorities and responsibilities to the subordinates, the accountability remains with the superiors. Superiors are responsible for the activities of their subordinates and are accountable to the top-level management for the same. Delegation helps in motivating the employee as he feels that the superiors have faith in him that is why the responsibilities and authorities are delegated to him.